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Which of the Following Statements Pertaining to Acquiescence and Nonacquiescence

Question 33

Multiple Choice

Which of the following statements pertaining to acquiescence and nonacquiescence is not true?


A) Acquiescence means the IRS will follow the decision of the court in cases.
B) An announcement of nonacquiescence would prevent a taxpayer with similar circumstances from following that court decision.
C) The IRS may issue an acquiescence or nonacquiescence to opinions of the Tax Court and other federal court decisions.
D) An announcement of acquiescence may be withdrawn, modified or reversed.

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